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the taxpayer intending to carry out the registration or the first transcription of the title to property.
The list of documents is mentioned in the Methodological Rules that support the enforcement of
this Law.
(2) The amount of the tax, in RON, is calculated based on the EUR exchange rate established
on the first working day of October of the previous year, and published in the Official Journal of the
European Union
(3) The tax is paid by the taxpayer in a separate account, opened at the State Treasury, on
behalf of the Environment Fund Administration, and the proof of payment shall be submitted upon
registration or transcription of the vehicle’s title to property, in one of the situations provided for in
Article 4.
Article 6 - (1) The due tax amount is calculated on the basis of the elements provided for in
Annexes 1-5, as follows:
a) for vehicles included in the M1 category, having as corresponding emission the Euro 3,
Euro 4, Euro 5 or Euro 6 standards:
1. for vehicles having Euro 5, Euro 4, and Euro 3 as emission standards, the tax is calculated
based on the emissions of carbon dioxide (CO 2
) and the tax for polluting emissions in Euro/l gram
of CO 2
, provided in Annex No. 1, and of the emission standard and tax for pollutant emission in
Euro/1 cc, provided in Annex No. 2, and of the tax reduction rate, provided in column No. 2 of
Annex No. 4, using the formula: Due amount = [(A x B x 30%) + (C x D x 70%)] x (100 - E)%,
where: A = the combined value of the CO 2
emissions in grams/km; B = polluting emission tax,
expressed in EUR/1 gram of CO 2
, provided in column No. 3 of Annex No. 1, C = cylinder capacity
(capacity displacement); D = polluting emissions tax for cylinder capacity, provided in column No.
3 of Annex No. 2, E = tax reduction rate, provided in column No. 2 of annex No. 4;
2. for vehicles having Euro 6 as emission standards, the tax is calculated based on the
formula set out under Point 1 as soon as the Euro 6 standard for the registration, sale and entry
into service of new vehicles takes effect, according to the (EC) Regulation No. 715/2007 of the
European Parliament and of the Council of 20 June 2007 on type-approval of motor vehicles, with
respect to emissions from light passenger vehicles and light commercial vehicles (Euro 5 and Euro
6) and on the access to information on vehicle repair and maintenance operations;
b) for vehicles included in the M1 category, having non-Euro, Euro 1 or Euro 2 as
corresponding emission standards and for which the combined value of the CO2 emissions is
unspecified, according to the formula: where C = cylinder capacity (capacity displacement); D =
polluting emissions tax for cylinder capacity, provided in column No. 3 of Annex No. 2, E = tax
reduction rate, provided in column No. 2 of annex No. 4;
c) the formula set out under letter b) is also applicable to the vehicles included in the M1
category, having as corresponding emission standards Euro 3, Euro 5 or Euro 6, which do not have
a European type approval, and for which the combined value of the CO2 emissions is unspecified;
d) the formula set out under letter b) is also applicable to the vehicles included in the M2,
M3, N1, N2, and N3 categories, and for which the polluting emissions tax, related to the cylinder
capacity, is specified in column 2 of the Annex No. 3;
(2) The Euro emission standard and the value of the CO 2
emission, referred to under paragraph (1),
are those mentioned by the “Romanian Car Registry” Autonomous Administration Authority (Rom.
„Registrul Auto Roman”) in the vehicle identity card, according to the rules for the enforcement
of this law. For vehicles that do not have a European type approval for the entire vehicle, such
elements are established in accordance with the regulations in force.
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